NFR Part of the non-financial-report

Notes on the non-financial report

Report framework

HHLA reports on the HHLA Group and HHLA AG in the form of a combined separate non-financial report (hereinafter “non-financial report”), the contents of which are embedded in the Sustainability Report. The non-financial report serves to fulfil the statutory requirements arising for HHLA in connection with the Act to Strengthen Companies’ Non-Financial Disclosure in their Management Reports and Group Management Reports (known as the CSR Directive Implementation Act for short, hereinafter CSR-RUG).

The following sections are compulsory parts of the non-financial report which are relevant for audit purposes:

  • Sustainability strategy
  • Sustainability organisation and dialogue
  • Principles and reporting standards / information about the non-financial report
  • Materiality analysis
  • Ecology: climate-friendly logistics chains
  • Ecology: area optimisation
  • Ecology: climate protection and energy efficiency
  • Society: working world / staffing levels
  • Society: working world / staff development
  • Society: health and occupational safety
  • Governance: business ethics and integrity / combating bribery and corruption
  • Governance: business ethics and integrity / respecting human rights
  • Economy: and innovation / increasing efficiency
  • Economy: added value and innovation / expanding digitalisation for process optimisation

The non-financial report also fulfils the regulatory requirements resulting from the EU Taxonomy Regulation, which came into force in mid-2020. As a standardised and legally binding classification system, it establishes which economic activities are regarded in the European Union as “environmentally sustainable”.

All compulsory sections of the non-financial report are also labelled as “Part of the non-financial report” in the online Annual Report. A summary of all content relevant to the non-financial report is also available as a PDF document from the download centre of the online Annual Report:

The reporting period is the 2021 financial year (1 January to 31 December 2021). The data presented generally refers to this period or the facts and figures at the end of the reporting period. If information refers to a different period of time, this is explicitly stated. The report is published once a year. The last Sustainability Report was published on 25 March 2021 as part of the Annual Report. Unless otherwise stated, the key figures and information in this report concern the entire group of consolidated companies.

Application of frameworks

HHLA’s non-financial reporting is based on the content requirements of the Global Reporting Initiative (GRI). In the description of the concepts required by the German Commercial Code (HGB), the GRI Standard “GRI 101: Foundation” was taken into account for the materiality analysis. For all relevant parts of the report with double materiality considerations as defined in Section 289c (3) HGB, the GRI Standard “GRI 103: Management approach” applies. These parts of the report are compared in the GRI Content Index.

Determining the content of the non-financial report

HHLA regularly carries out a materiality analysis to determine the most important sustainability topics. This was conducted by means of a further international online survey of stakeholders in November 2021. The results of this survey were used to determine the key issues for sustainability reporting. It includes all topics identified as material. Materiality analysis

For the purpose of preparing the non-financial report in compliance with CSR-RUG, the material fields of activity identified in accordance with GRI were aligned with the requirements of the German Commercial Code (HGB). The table below reconciles the aspects with the fields of activity which are material for HHLA.

Reconciliation of the reportable minimum aspects with the material aspects and issues of relevance to HHLA








Business model


Business Model as per CSR-RUG Group Management Report / Group at a glance / Business activities





Fields of activity


Key topics

Environmental aspects




Climate friendly logistic chains


Operation and expansion of climate friendly logistics chains



Area optimisation


Efficient use of terminal area



Climate protection and energy efficiency


Increase of energy efficiency
Operational CO2 neutrality

Employee aspects




Working world


Training and education of employees (personnel development)



Occupational health and safety


Occupational safety according to international standards for employees

Social aspects



HHLA takes its responsibility in dealing with social aspects that concern business partners, shareholders and the general public very seriously. However, all of the topics relating to these aspects were excluded due to a lack of commercial relevance based on double materiality considerations as defined in Section 289c (3) of the German Commercial Code (HGB).

Respecting human rights




Business Ethics and Integrity


Respecting human rights

Combating bribery and corruption




Combating corruption and bribery

Further aspects



Strategy and management


Integrate governance, environmental and social factors into corporate strategy
Management report / Corporate strategy
Integrate governance, environmental and social factors into risk management
Management report / Management of risks and opportunities




Added value and innovation


Enhancement of efficiency
Expansion of digitalisation for process optimisation




Development of shareholder value


Growth and profitability
Management report / Earnings position

As a port and transport logistics company, HHLA acts as a service provider within the transport chains of its clients. HHLA’s own supply chains are limited to procuring capital and consumer goods (e.g. locomotives and port handling equipment), which largely originate from countries within Europe. Purchasing and materials management

Business model in accordance with CSR-RUG

Hamburger Hafen und Logistik AG is a leading European port and transport logistics company. It operates container in the ports of Hamburg, Tallinn (Muuga), Odessa and Trieste. The companies of HHLA provide efficient transport systems and have their own terminals in the of the ports. The Logistics segment comprises an extensive array of port and consultancy services. Group overview/business activities

Reportable risks in accordance with CSR-RUG

HHLA has a comprehensive risk management system and an internal control system. Risk and opportunity report/risk and opportunity management

Against the backdrop of the escalated Russia-Ukraine conflict, non-financial risks could potentially arise that could not yet be conclusively assessed at the time of reporting. Risk and opportunity report/risks and opportunities

After applying the net method to identify reportable risks in accordance with CSR-RUG, HHLA is not aware of any reportable non-financial risks that are highly likely to have serious negative consequences for the reportable aspects now or in the future.

Connections with the figures stated in the annual and consolidated financial statements

No material connections with the amounts stated in the annual and consolidated financial statements required for comprehension were identified.

External audit of the non-financial report

This non-financial report was the subject of a limited assurance engagement according to ISAE 3000 (Revised) by the independent auditing firm PricewaterhouseCoopers (PwC), which issued an unqualified opinion. Auditor’s report


References to details not contained in the combined management report serve to provide further information and do not form part of the non-financial report.

Value added

Production value – intermediate inputs (cost of materials, depreciation and amortisation, and other operating expenses); the value added generated is shared between the HHLA Group’s stakeholders, such as employees, shareholders, lenders and the local community.


In maritime logistics, a terminal is a facility where freight transported by various modes of transport is handled.

Intermodal/Intermodal systems

Transportation via several modes of transport (water, rail, road) combining the specific advantages of the respective carriers.


A port’s catchment area.